Анализ Подходов К Определению Уровня Налоговой Нагрузки (Analysis of Approaches to Determining the Level of Tax Burden)

81 Pages Posted: 6 Apr 2017  

Svetlana Patel

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research; Gaidar Institute for Economic Policy

Andrey Korytin

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research; Gaidar Institute

E Zakharenkova

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research

Date Written: April 5, 2017

Abstract

Russian Abstract: Налоговая нагрузка, будучи ключевым индикатором качества налоговой системы, представляет огромный интерес для ее исследования как понятия и как количественного показателя. В работе систематизированы концептуальные представления об экономическом содержании налоговой нагрузки, показаны широко используемые методики ее оценки, представлены рекомендации для получения объективных и сопоставимых данных о величине нагрузки по налоговым платежам в Российской Федерации, дана оценка налоговой нагрузки на российскую экономику.

English Abstract: The tax burden, being a key indicator of the tax system quality, is of great interest to be analyzed as a concept and a measure. The working paper summarizes conceptual understanding of the economic nature of tax burden, shows commonly used methods of its measurement, provides recommendations for achieving objective and comparable data on the burden of tax payments in the Russian Federation, presents results of the tax burden measurement.

Suggested Citation

Patel, Svetlana and Korytin, Andrey and Zakharenkova, E, Анализ Подходов К Определению Уровня Налоговой Нагрузки (Analysis of Approaches to Determining the Level of Tax Burden) (April 5, 2017). Available at SSRN: https://ssrn.com/abstract=2946797 or http://dx.doi.org/10.2139/ssrn.2946797

Svetlana Patel (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Vernadskogo Prospect 82
Moscow, 119571
Russia

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Andrey Korytin

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Gaidar Institute ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

E Zakharenkova

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Register to save articles to
your library

Register

Paper statistics

Downloads
12
Abstract Views
285
PlumX